Public Sector Accounting Book

"Public Sector Accounting" aims to provide a comprehensive examination of the special issues concerning the public sector of the economy. A fully integrated approach is adopted, giving a structured exposition of the accounting and the auditing problems in public sector organizations. The book discusses why public sector accounting is different from accounting for business organizations and examines management accounting, financial accounting and auditing from a public sector perspective. This new edition addresses the changes that took place in the public sector in the late 1980s. It explains why the public sector exists, its changing nature and the attempts to introduce market force pressures into the provision of public services. Budgetary theory has been reviewed by considering developments in devolved budgeting. Practical developments and research findings concerning economy, efficiency and effectiveness auditing are included. Relevant research literature has been reviewed and listed. Case studies form a whole range of public sector organizations are included to illustrate and clarify the issues involved. It is aimed at students taking 2nd & 3rd year options in Public Sector Accounting on BAAC degrees in universities and polytechnics, AAT final level course, HND and CIPFA students.Read More